{"financebench_id":"financebench_id_03029","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2018 capital expenditure amount (in USD millions) for 3M? Give a response to the question by relying on the details shown in the cash flow statement.","gold_answer":1577,"model_answer":"I'm sorry, but the information provided does not include the capital expenditure amount for 3M in FY2018.","label":"Refusal"}
{"financebench_id":"financebench_id_04672","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Assume that you are a public equities analyst. Answer the following question by primarily using information that is shown in the balance sheet: what is the year end FY2018 net PPNE for 3M? Answer in USD billions.","gold_answer":8.7,"model_answer":"I'm sorry, but the information provided does not include the net Property, Plant, and Equipment (PPNE) for 3M for the fiscal year 2018.","label":"Refusal"}
{"financebench_id":"financebench_id_01865","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"If we exclude the impact of M&A, which segment has dragged down 3M's overall growth in 2022?","gold_answer":"The consumer segment shrunk by 0.9% organically.","model_answer":"The text does not provide specific information about which segment has dragged down 3M's overall growth in 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01226","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove operating margin change as of FY2022 for 3M? If operating margin is not a useful metric for a company like this, then please state that and explain why.","gold_answer":"Operating Margin for 3M in FY2022 has decreased by 1.7% primarily due to: \n-Decrease in gross Margin\n-mostly one-off charges including Combat Arms Earplugs litigation, impairment related to exiting PFAS manufacturing, costs related to exiting Russia and divestiture-related restructuring\ncharges","model_answer":"I'm sorry, but the provided context does not include specific information about the drivers of operating margin change for 3M in FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00499","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Is 3M a capital-intensive business based on FY2022 data?","gold_answer":"No, the company is managing its CAPEX and Fixed Assets pretty efficiently, which is evident from below key metrics:\nCAPEX\/Revenue Ratio: 5.1%\nFixed assets\/Total Assets: 20%\nReturn on Assets= 12.4%","model_answer":"The text does not provide specific financial data for FY2022 to determine if 3M is a capital-intensive business in that year.","label":"Refusal"}
{"financebench_id":"financebench_id_01858","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does 3M maintain a stable trend of dividend distribution?","gold_answer":"Yes, not only they distribute the dividends on a routine basis, 3M has also been increasing the per share dividend for consecutive 65 years","model_answer":"Yes, 3M has maintained a stable trend of dividend distribution. The company has paid dividends since 1916 and has marked consecutive years of dividend increases, reaching the 65th consecutive year of dividend increases in 2023. The dividend per share has also seen a gradual increase over the years, from $4.10 per share in 2015 to $6.00 per share in 2023.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00807","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does 3M have a reasonably healthy liquidity profile based on its quick ratio for Q2 of FY2023? If the quick ratio is not relevant to measure liquidity, please state that and explain why.","gold_answer":"No. The quick ratio for 3M was 0.96 by Jun'23 close, which needs a bit of an improvement to touch the 1x mark","model_answer":"I'm sorry, but the provided context does not include information about 3M's quick ratio for Q2 of FY2023. Therefore, I cannot assess 3M's liquidity profile for that period.","label":"Refusal"}
{"financebench_id":"financebench_id_00941","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which debt securities are registered to trade on a national securities exchange under 3M's name as of Q2 of 2023?","gold_answer":"Following debt securities registered under 3M's name are listed to trade on the New York Stock Exchange:\n-1.500% Notes due 2026 (Trading Symbol: MMM26)\n-1.750% Notes due 2030 (Trading Symbol: MMM30)\n-1.500% Notes due 2031 (Trading Symbol: MMM31)","model_answer":"The text provided does not give information on which debt securities are registered to trade on a national securities exchange under 3M's name as of Q2 of 2023.","label":"Refusal"}
{"financebench_id":"financebench_id_07966","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2017 - FY2019 3 year average of capex as a % of revenue for Activision Blizzard? Answer in units of percents and round to one decimal place. Calculate (or extract) the answer from the statement of income and the cash flow statement.","gold_answer":0.019,"model_answer":"I'm sorry, but the information provided does not include the specific figures for capital expenditure (capex) or total revenue for Activision Blizzard for the years 2017 to 2019. Therefore, I cannot calculate the 3-year average of capex as a percentage of revenue.","label":"Refusal"}
{"financebench_id":"financebench_id_02987","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2019 fixed asset turnover ratio for Activision Blizzard? Fixed asset turnover ratio is defined as: FY2019 revenue \/ (average PP&E between FY2018 and FY2019). Round your answer to two decimal places. Base your judgments on the information provided primarily in the statement of income and the statement of financial position.","gold_answer":24.26,"model_answer":"I'm sorry, but the information provided does not include the FY2019 revenue or the property, plant, and equipment (PP&E) values for FY2018 and FY2019 for Activision Blizzard, Inc. Therefore, I cannot calculate the FY2019 fixed asset turnover ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_04735","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"You are an investment banker and your only resource(s) to answer the following question is (are): the statement of financial position and the cash flow statement. Here's the question: what is the FY2015 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations \/ total current liabilities. Round your answer to two decimal places.","gold_answer":0.66,"model_answer":"I'm sorry, but the information provided does not include the total current liabilities for Adobe in FY2015, which is needed to calculate the operating cash flow ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_07507","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Adobe's year-over-year change in unadjusted operating income from FY2015 to FY2016 (in units of percents and round to one decimal place)? Give a solution to the question by using the income statement.","gold_answer":0.654,"model_answer":"The operating income for Adobe in FY2015 was $903,095 (in thousands) and in FY2016 it was $1,493,602 (in thousands). \n\nTo calculate the year-over-year change in unadjusted operating income, we use the formula:\n\n[(Operating Income in FY2016 - Operating Income in FY2015) \/ Operating Income in FY2015] * 100%\n\nSo, the calculation would be:\n\n[(1,493,602 - 903,095) \/ 903,095] * 100% = 65.4%\n\nSo, Adobe's year-over-year change in unadjusted operating income from FY2015 to FY2016 was 65.4%.","label":"Correct Answer"}
{"financebench_id":"financebench_id_03856","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2017 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations \/ total current liabilities. Round your answer to two decimal places. Please utilize information provided primarily within the balance sheet and the cash flow statement.","gold_answer":0.83,"model_answer":"I'm sorry, but the information provided does not include the total current liabilities for Adobe in FY2017, which is necessary to calculate the operating cash flow ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_00438","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Adobe have an improving operating margin profile as of FY2022? If operating margin is not a useful metric for a company like this, then state that and explain why.","gold_answer":"No the operating margins of Adobe have recently declined from 36.8% in FY 2021 to 34.6% in FY2022. A drop by 2.2% in a year.","model_answer":"I'm sorry, but the provided context does not contain information about Adobe's operating margin profile for FY2022 or any explanation about the usefulness of the operating margin as a metric for the company.","label":"Refusal"}
{"financebench_id":"financebench_id_00591","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Adobe have an improving Free cashflow conversion as of FY2022?","gold_answer":"Yes, the FCF conversion (using net income as the denominator) for Adobe has improved by ~13% from 143% in 2021 to 156% in 2022","model_answer":"I'm sorry, but the provided context does not contain information about Adobe's free cashflow conversion for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_10420","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Based on the information provided primarily in the statement of financial position and the statement of income, what is AES's FY2022 return on assets (ROA)? ROA is defined as: FY2022 net income \/ (average total assets between FY2021 and FY2022). Round your answer to two decimal places.","gold_answer":-0.02,"model_answer":"I'm sorry, but the information provided does not include the total assets for FY2021 and FY2022, which are needed to calculate the return on assets (ROA).","label":"Refusal"}
{"financebench_id":"financebench_id_00540","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Roughly how many times has AES Corporation sold its inventory in FY2022? Calculate inventory turnover ratio for the FY2022; if conventional inventory management is not meaningful for the company then state that and explain why.","gold_answer":"AES has converted inventory 9.5 times in FY 2022.","model_answer":"I'm sorry, but the documents provided do not contain the necessary information to calculate the inventory turnover ratio for AES Corporation in FY2022. To calculate the inventory turnover ratio, we need the cost of goods sold (COGS) for the year and the inventory at the beginning and end of the year. The documents provided do not include the COGS for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01319","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the quantity of restructuring costs directly outlined in AES Corporation's income statements for FY2022? If restructuring costs are not explicitly outlined then state 0.","gold_answer":0,"model_answer":"The provided evidence does not explicitly outline any restructuring costs for AES Corporation's income statements for FY2022. Therefore, the quantity of restructuring costs is 0.","label":"Refusal"}
{"financebench_id":"financebench_id_08135","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Amazon's year-over-year change in revenue from FY2016 to FY2017 (in units of percents and round to one decimal place)? Calculate what was asked by utilizing the line items clearly shown in the statement of income.","gold_answer":0.308,"model_answer":"The relevant evidence to answer the question is:\n\nYear Ended December 31,\n\n2016\nTotal net sales\n135,987\n\n2017\nTotal net sales\n177,866\n\nTo calculate the year-over-year change in revenue from FY2016 to FY2017, we use the formula:\n\n[(FY2017 Revenue - FY2016 Revenue) \/ FY2016 Revenue] * 100%\n\nPlugging in the values:\n\n[(177,866 - 135,987) \/ 135,987] * 100% = 30.8% (rounded to one decimal place)\n\nSo, Amazon's year-over-year change in revenue from FY2016 to FY2017 was 30.8%.","label":"Correct Answer"}
{"financebench_id":"financebench_id_06655","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Amazon's FY2017 days payable outstanding (DPO)? DPO is defined as: 365 * (average accounts payable between FY2016 and FY2017) \/ (FY2017 COGS + change in inventory between FY2016 and FY2017). Round your answer to two decimal places. Address the question by using the line items and information shown within the balance sheet and the P&L statement.","gold_answer":93.86,"model_answer":"I'm sorry, but the information provided does not include the specific line items or data needed to calculate Amazon's FY2017 days payable outstanding (DPO).","label":"Refusal"}
{"financebench_id":"financebench_id_08286","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"By drawing conclusions from the information stated only in the income statement, what is Amazon's FY2019 net income attributable to shareholders (in USD millions)?","gold_answer":11588,"model_answer":"The net income for Amazon in FY2019, as stated in the income statement, is $11,588 million.","label":"Correct Answer"}
{"financebench_id":"financebench_id_03882","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Amcor's year end FY2020 net AR (in USD millions)? Address the question by adopting the perspective of a financial analyst who can only use the details shown within the balance sheet.","gold_answer":1616,"model_answer":"I'm sorry, but the information provided does not include details on Amcor's year end FY2020 net Accounts Receivable (AR). As a financial analyst, I would need to see the specific line item for Accounts Receivable on the balance sheet to provide that information.","label":"Refusal"}
{"financebench_id":"financebench_id_01935","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What was the key agenda of the AMCOR's 8k filing dated 1st July 2022?","gold_answer":"Amcor Finance (USA), Inc. and Amcor Flexibles North America, Inc., entered into supplemental indentures relating to Guaranteed Senior Notes due 2026 and 2028. This involved the substitution of the Substitute Issuer (Amcor Flexibles North America) for the Former Issuer (Amcor Finance) and the assumption of covenants under the indentures. (In essence a novation agreement)","model_answer":"The text provided does not specify the key agenda of AMCOR's 8-K filing dated July 1, 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01936","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the nature & purpose of AMCOR's restructuring liability as oF Q2 of FY2023 close?","gold_answer":"87% of the total restructuring liability is related Employee liabilities.","model_answer":"I'm sorry, but the provided context does not contain information about AMCOR's restructuring liability as of Q2 of FY2023 close.","label":"Refusal"}
{"financebench_id":"financebench_id_01930","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How much was the Real change in Sales for AMCOR in FY 2023 vs FY 2022, if we exclude the impact of FX movement, passthrough costs and one-off items?","gold_answer":"The Real Growth was flat in FY 2023 vs FY 2022.","model_answer":"The real change in sales for Amcor in FY 2023 vs FY 2022, excluding the impact of FX movement, pass-through costs, and one-off items, was an increase of $98 million.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01928","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What Was AMCOR's Adjusted Non GAAP EBITDA for FY 2023","gold_answer":"AMCOR's Adj. EBITDA was $2,018mn in FY 2023","model_answer":"The document does not provide specific information on Amcor's adjusted non-GAAP EBITDA for FY 2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00799","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has AMCOR's quick ratio improved or declined between FY2023 and FY2022? If the quick ratio is not something that a financial analyst would ask about a company like this, then state that and explain why.","gold_answer":"The quick ratio has slightly improved from 0.67 times to 0.69 times between FY 2023 and FY 2022.(3.4% jump)","model_answer":"I'm sorry, but the information provided does not include any details about AMCOR's quick ratio for FY2023 or FY2022. The quick ratio, also known as the acid-test ratio, is a measure of a company's ability to meet its short-term liabilities with its most liquid assets. It's a common financial metric used in financial analysis, but the data needed to calculate it (current assets, current liabilities, inventory) is not provided in the context given.","label":"Refusal"}
{"financebench_id":"financebench_id_01079","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are major acquisitions that AMCOR has done in FY2023, FY2022 and FY2021?","gold_answer":"Amcor completed these acquisitions during FY2023:\n-100% equity interest of a flexibles manufacturing company in the Czech Republic\n- 100% equity interest in a medical device packaging manufacturing site in\nShanghai, China.\n-acquisition of a New Zealand-based leading manufacturer of state-of-the-art, automated protein\npackaging machines.","model_answer":"The text does not provide information on any major acquisitions by Amcor in fiscal years 2021, 2022, or 2023.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_01148","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What industry does AMCOR primarily operate in?","gold_answer":"Amcor is a global leader in packaging production for various use cases.","model_answer":"Amcor primarily operates in the packaging industry. They are a global leader in developing and producing responsible packaging for food, beverage, pharmaceutical, medical, home and personal-care, and other products.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00684","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does AMCOR have an improving gross margin profile as of FY2023? If gross margin is not a useful metric for a company like this, then state that and explain why.","gold_answer":"No. For AMCOR there has been a slight decline in gross margins by 0.8%.","model_answer":"I'm sorry, but the provided context does not contain any information about a company named AMCOR or its gross margin profile for FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_03069","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Answer the following question as if you are an equity research analyst and have lost internet connection so you do not have access to financial metric providers. According to the details clearly outlined within the P&L statement and the statement of cash flows, what is the FY2015 depreciation and amortization (D&A from cash flow statement) % margin for AMD?","gold_answer":0.042,"model_answer":"I'm sorry, but the information provided does not include the FY2015 depreciation and amortization (D&A from cash flow statement) % margin for AMD.","label":"Refusal"}
{"financebench_id":"financebench_id_00917","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove operating margin change as of the FY22 for AMD? If operating margin is not a useful metric for a company like this, then please state that and explain why.","gold_answer":"The decrease in AMD's operating income was primarily driven by amortization of intangible assets associated with the Xilinx acquisition","model_answer":"I'm sorry, but the provided context does not include information about AMD's operating margin change for FY22 or any explanation about the usefulness of the operating margin as a metric for this company.","label":"Refusal"}
{"financebench_id":"financebench_id_01198","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove revenue change as of the FY22 for AMD?","gold_answer":"In 2022, AMD reported Higher sales of their EPYC server processors, higher semi-custom product sales, and the inclusion of Xilinx embedded product sales","model_answer":"The revenue change for AMD in FY22 was driven by several factors. There was a 44 percent year-over-year growth in annual revenue to a record $23.6 billion. This was despite the soft PC market and challenging macro environment in the second half of the year. The increase in revenue was primarily driven by higher demand for Ryzen desktop processor and Radeon graphics products, as well as the growing adoption of AMD EPYC\u2122 processors in the data center segment. Additionally, the strategic acquisition of Xilinx in February 2022 also contributed to the revenue growth, positioning AMD to address an expanded market opportunity and leading to substantial growth and significant new customer opportunities.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00757","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Did AMD report customer concentration in FY22?","gold_answer":"Yes, one customer accounted for 16% of consolidated net revenue","model_answer":"The provided context does not contain any information about AMD reporting customer concentration in FY22.","label":"Refusal"}
{"financebench_id":"financebench_id_01279","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Among operations, investing, and financing activities, which brought in the most (or lost the least) cash flow for AMD in FY22?","gold_answer":"In 2022, AMD brought in the most cashflow from Operations","model_answer":"I'm sorry, but the provided context does not contain information about AMD's cash flow for FY22.","label":"Refusal"}
{"financebench_id":"financebench_id_00563","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"From FY21 to FY22, excluding Embedded, in which AMD reporting segment did sales proportionally increase the most?","gold_answer":"Data Center","model_answer":"The Data Center segment had the most proportional increase in sales from FY21 to FY22, with annual revenue increasing 64 percent year-over-year to $6.0 billion.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00222","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does AMD have a reasonably healthy liquidity profile based on its quick ratio for FY22? If the quick ratio is not relevant to measure liquidity, please state that and explain why.","gold_answer":"Yes. The quick ratio is 1.57, calculated as (cash and cash equivalents+Short term investments+Accounts receivable, net+receivables from related parties)\/ (current liabilities).","model_answer":"I'm sorry, but the information provided does not contain any details about AMD's liquidity profile or quick ratio for FY22. Therefore, I cannot answer your question.","label":"Refusal"}
{"financebench_id":"financebench_id_00995","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are the major products and services that AMD sells as of FY22?","gold_answer":"AMD sells server microprocessors (CPUs) and graphics processing units (GPUs), data processing units (DPUs), Field Programmable Gate Arrays (FPGAs), and Adaptive System-on-Chip (SoC) products for data centers; CPUs, accelerated processing units (APUs) that integrate CPUs and GPUs, and chipsets for desktop and notebook personal computers; discrete GPUs, and semi-custom SoC products and development services; and embedded CPUs, GPUs, APUs, FPGAs, and Adaptive SoC products.","model_answer":"AMD offers a wide range of products and services that touch various markets. These include microprocessor and APU products, a certain portion of GPU products, and semi-custom SoC products. AMD's products are used in various sectors such as cloud computing, enterprise, communications, healthcare, aerospace, automotive, PCs, and gaming. For instance, AMD technology is used in next-generation vehicles, healthcare procedures and devices, and aerospace missions. Additionally, AMD's semi-custom chips power gaming consoles like the Sony PlayStation 5, Microsoft Xbox Series X and S, and Valve Steam Deck. AMD also acquired Xilinx, expanding their product portfolio further.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01964","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What was the largest liability in American Express's Balance Sheet in 2022?","gold_answer":"Customer deposits","model_answer":"The largest liability on the balance sheet for 2022 was the Membership Rewards liability, which was $12,789 million.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_01981","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Was American Express able to retain card members during 2022?","gold_answer":"Yes","model_answer":"The text does not provide specific information on whether American Express was able to retain card members during 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00720","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove gross margin change as of the FY2022 for American Express? If gross margin is not a useful metric for a company like this, then please state that and explain why.","gold_answer":"Performance is not measured through gross margin","model_answer":"I'm sorry, but the provided context does not contain any information about American Express or its gross margin change for FY2022. Therefore, I cannot provide an answer to your question.","label":"Refusal"}
{"financebench_id":"financebench_id_00723","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does AMEX have an improving operating margin profile as of 2022? If operating margin is not a useful metric for a company like this, then state that and explain why.","gold_answer":"Performance is not measured through operating margin","model_answer":"The provided text does not include specific information about AMEX's operating margin profile for 2022. Therefore, I cannot definitively answer whether it is improving or not.","label":"Refusal"}
{"financebench_id":"financebench_id_01028","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are the geographies that American Express primarily operates in as of 2022?","gold_answer":"United States, EMEA, APAC, and LACC","model_answer":"The text does not provide information on the geographies that American Express primarily operates in as of 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00476","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which debt securities are registered to trade on a national securities exchange under American Express' name as of 2022?","gold_answer":"There are none","model_answer":"I'm sorry, but the provided context does not contain information about which debt securities are registered to trade on a national securities exchange under American Express' name as of 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01351","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How much has the effective tax rate of American Express changed between FY2021 and FY2022?","gold_answer":"The effective tax rate for American Express has changed\/dropped from 24.6% in FY 2021 to 21.6% in FY 2022.","model_answer":"The effective tax rate was 24.6 percent for 2021 and 21.6 percent for 2022. Therefore, the effective tax rate of American Express decreased by 3 percentage points between FY2021 and FY2022.","label":"Correct Answer"}
{"financebench_id":"financebench_id_05718","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How much (in USD billions) did American Water Works pay out in cash dividends for FY2020? Compute or extract the answer by primarily using the details outlined in the statement of cash flows.","gold_answer":0.4,"model_answer":"I'm sorry, but the provided context does not contain specific information about the cash dividends paid by American Water Works for FY2020.","label":"Refusal"}
{"financebench_id":"financebench_id_04254","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Basing your judgments off of the cash flow statement and the income statement, what is American Water Works's FY2021 unadjusted operating income + depreciation and amortization from the cash flow statement (unadjusted EBITDA) in USD millions?","gold_answer":1832,"model_answer":"I'm sorry, but the information provided does not include a cash flow statement for American Water Works for FY2021. Therefore, I cannot provide the unadjusted EBITDA for that year.","label":"Refusal"}
{"financebench_id":"financebench_id_00070","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does American Water Works have positive working capital based on FY2022 data? If working capital is not a useful or relevant metric for this company, then please state that and explain why.","gold_answer":"Yes. American Water Works had postivie working capital of $ 124Mn by FY 2022.","model_answer":"The documents provided do not include all the necessary information to calculate the working capital for American Water Works for FY2022. Working capital is calculated as current assets minus current liabilities. While the document provides some information on current liabilities, it does not provide information on current assets. Therefore, it's not possible to determine the working capital based on the provided information.","label":"Refusal"}
{"financebench_id":"financebench_id_02608","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"In agreement with the information outlined in the income statement, what is the FY2015 - FY2017 3 year average net profit margin (as a %) for Best Buy? Answer in units of percents and round to one decimal place.","gold_answer":0.028,"model_answer":"I'm sorry, but the information provided does not include specific net profit margins for Best Buy for the fiscal years 2015 to 2017. Therefore, I cannot calculate the 3-year average net profit margin for those years.","label":"Refusal"}
{"financebench_id":"financebench_id_04417","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the year end FY2019 total amount of inventories for Best Buy? Answer in USD millions. Base your judgments on the information provided primarily in the balance sheet.","gold_answer":5409,"model_answer":"The year-end FY2019 total amount of inventories for Best Buy is $11,395 million.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_01077","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are major acquisitions that Best Buy has done in FY2023, FY2022 and FY2021?","gold_answer":"Best Buy closed two acquisitions, both these companies were already partially owned by Best Buy, but Best Buy acquired all outstanding shares of these two companies during FY 2022: (1) Current Health Ltd and (2) Two Peaks, LLC d\/b\/a Yardbird Furniture","model_answer":"I'm sorry, but the provided context does not include information on any major acquisitions by Best Buy in FY2023, FY2022, or FY2021.","label":"Refusal"}
{"financebench_id":"financebench_id_01275","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Among operations, investing, and financing activities, which brought in the most (or lost the least) cash flow for Best Buy in FY2023?","gold_answer":"Best Buy generated the most cash flow from operating activities in FY 2023 ($1.8 bn)","model_answer":"I'm sorry, but the information provided does not include cash flow details for Best Buy in FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00685","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Are Best Buy's gross margins historically consistent (not fluctuating more than roughly 2% each year)? If gross margins are not a relevant metric for a company like this, then please state that and explain why.","gold_answer":"Yes, the margins have been consistent, there has been a minor decline of 1.1% in gross margins between FY2022 and FY2023.","model_answer":"Based on the provided information, Best Buy's gross margins do show some fluctuation, but not more than 2% each year. For instance, in the fiscal year ending January 2023, the gross profit percentage was 21.4%, down from 22.5% in the previous year. Similarly, for the three months ending July 2023, the gross profit percentage was 23.2%, up from 22.1% in the same period of the previous year. \n\nGross margins are a relevant metric for a company like Best Buy as they indicate the percentage of total sales revenue that the company retains after incurring the direct costs associated with producing the goods and services it sells. The higher the gross margin, the more the company retains on each dollar of sales to service its other costs and obligations.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01902","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which Best Buy product category performed the best (by top line) in the domestic (USA) Market during Q2 of FY2024?","gold_answer":"The entertainment segment experienced the highest growth of 9% during Q2 FY2024, primarily from gaming division.","model_answer":"I'm sorry, but the provided context does not include information about Best Buy's product category performance in the domestic (USA) market during Q2 of FY2024.","label":"Refusal"}
{"financebench_id":"financebench_id_00288","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Was there any drop in Cash & Cash equivalents between FY 2023 and Q2 of FY2024?","gold_answer":"Yes, there was a decline of ~42% between FY2023 and Q2 of FY 2024.","model_answer":"I'm sorry, but the text provided does not contain information about the Cash & Cash equivalents for Q2 of FY2024.","label":"Refusal"}
{"financebench_id":"financebench_id_00460","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Was there any change in the number of Best Buy stores between Q2 of FY2024 and FY2023?","gold_answer":"Yes, there is decline in number stores by 1.32% from 982 stores in Q2 FY 2023 to 969 by the end of Q2 FY2024.","model_answer":"Fiscal 2024\nTotal Stores at Beginning of Second Quarter  \nBest Buy: 931    \nStores Opened: 1    \nStores Closed: (2)   \nTotal Stores at End of Second Quarter: 930  \n\nFiscal 2023\nTotal Stores at Beginning of Second Quarter  \nBest Buy: 908    \nStores Opened: -   \nStores Closed: (1)   \nTotal Stores at End of Second Quarter: 907","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_04660","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Considering the data in the balance sheet, what is Block's (formerly known as Square) FY2016 working capital ratio? Define working capital ratio as total current assets divided by total current liabilities. Round your answer to two decimal places.","gold_answer":1.73,"model_answer":"I'm sorry, but the provided context does not include specific information about Block's (formerly known as Square) FY2016 working capital ratio. The working capital ratio is defined as total current assets divided by total current liabilities, but these specific figures for FY2016 are not provided in the text.","label":"Refusal"}
{"financebench_id":"financebench_id_07661","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Using the cash flow statement, answer the following question to the best of your abilities: how much did Block (formerly known as Square) generate in cash flow from operating activities in FY2020? Answer in USD millions.","gold_answer":382,"model_answer":"I'm sorry, but the provided context does not contain information about Block (formerly known as Square) and its cash flow from operating activities in FY2020.","label":"Refusal"}
{"financebench_id":"financebench_id_03838","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2019 - FY2020 total revenue growth rate for Block (formerly known as Square)? Answer in units of percents and round to one decimal place. Approach the question asked by assuming the standpoint of an investment banking analyst who only has access to the statement of income.","gold_answer":1.015,"model_answer":"I'm sorry, but the information provided does not include the total revenue for Block (formerly known as Square) for the years 2019 and 2020. Therefore, I cannot calculate the FY2019 - FY2020 total revenue growth rate.","label":"Refusal"}
{"financebench_id":"financebench_id_10285","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"We need to calculate a financial metric by using information only provided within the balance sheet. Please answer the following question: what is Boeing's year end FY2018 net property, plant, and equipment (in USD millions)?","gold_answer":12645,"model_answer":"The year-end FY2018 net property, plant, and equipment for Boeing is $12,645 million.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01091","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has Boeing reported any materially important ongoing legal battles from FY2022?","gold_answer":"Yes. Multiple lawsuits have been filed against Boeing resulting from a 2018 Lion Air crash and a 2019 Ethiopian Airlines crash.","model_answer":"The provided context does not contain any specific information about Boeing or any legal battles it may have had in FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01290","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Who are the primary customers of Boeing as of FY2022?","gold_answer":"Boeing's primary customers as of FY2022 are a limited number of commercial airlines and the US government. The US government accounted for 40% of Boeing's total revenues in FY2022.","model_answer":"The text does not provide specific information on who the primary customers of Boeing are as of FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00464","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Is Boeing's business subject to cyclicality?","gold_answer":"Yes, Boeing's business is subject to cyclicality due to its exposure to the airline industry which is a cyclical industry.","model_answer":"Yes, Boeing's business is subject to cyclicality. The text mentions that \"Traditionally, the airline industry has been cyclical and very competitive and has experienced significant profit swings and constant challenges to be more cost competitive.\" This implies that Boeing, being a part of the airline industry, is also subject to these cyclical trends.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00517","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Are there any product categories \/ service categories that represent more than 20% of Boeing's revenue for FY2022?","gold_answer":"Yes. Boeing has product and service categories that represent more than 20% of Boeing's revenue for FY2022. These categories are Commercial Airplanes which comprises 39% of total revenue, Defence which comprises 35% of total revenue and Services which comprises 26% of total revenue.","model_answer":"I'm sorry, but the information provided does not include any details about Boeing's revenue for FY2022 or any product or service categories related to Boeing.","label":"Refusal"}
{"financebench_id":"financebench_id_00494","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What production rate changes is Boeing forecasting for FY2023?","gold_answer":"Boeing forecasts an increase in the production rates for the 737, 777X and 787 aircrafts in 2023.","model_answer":"The evidence suggests that Boeing plans to gradually increase the production rate of the 787 program to 5 per month in 2023. The production of the 777X, which is currently paused, is expected to resume in 2023. For the 737 program, Boeing plans to gradually increase production rates based on market demand and supply chain capacity, but no specific rate for 2023 is mentioned.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00585","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How does Boeing's effective tax rate in FY2022 compare to FY2021?","gold_answer":"Effective tax rate in FY2022 was 0.62%, compared to  -14.76% in FY2021.","model_answer":"The text does not provide specific information on Boeing's effective tax rate for FY2022 compared to FY2021.","label":"Refusal"}
{"financebench_id":"financebench_id_00678","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Boeing have an improving gross margin profile as of FY2022? If gross margin is not a useful metric for a company like this, then state that and explain why.","gold_answer":"Yes. Boeing has an improving gross margin profile as of FY2022. Gross profit improved from $3,017 million in FY2021 to $3,502 million in FY2022. Gross margin % improved from 4.8% in FY2021 to 5.3% in FY2022.","model_answer":"The text provided does not contain information about Boeing's gross margin profile for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_03473","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2017 return on assets (ROA) for Coca Cola? ROA is defined as: FY2017 net income \/ (average total assets between FY2016 and FY2017). Round your answer to two decimal places. Give a response to the question by relying on the details shown in the balance sheet and the P&L statement.","gold_answer":0.01,"model_answer":"I'm sorry, but the information provided does not include specific details about Coca Cola's FY2017 return on assets (ROA). The data given pertains to an unspecified company's financials, not Coca Cola's. Therefore, I cannot provide the requested calculation.","label":"Refusal"}
{"financebench_id":"financebench_id_09724","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Coca Cola's FY2021 COGS % margin? Calculate what was asked by utilizing the line items clearly shown in the income statement.","gold_answer":0.397,"model_answer":"The relevant evidence to answer the question is:\n\nNet sales for 2021: $14,082 million\nCost of goods sold (COGS) can be calculated by subtracting Gross margin from Net sales. Gross margin for 2021: $5,063 million\n\nSo, COGS = Net sales - Gross margin = $14,082 million - $5,063 million = $9,019 million\n\nCOGS % margin = (COGS \/ Net sales) * 100 = ($9,019 million \/ $14,082 million) * 100 = 64.03%\n\nSo, Coca Cola's FY2021 COGS % margin is 64.03%.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_06272","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Coca Cola's FY2022 dividend payout ratio (using total cash dividends paid and net income attributable to shareholders)? Round answer to two decimal places. Answer the question asked by assuming you only have access to information clearly displayed in the cash flow statement and the income statement.","gold_answer":0.8,"model_answer":"I'm sorry, but the information provided does not include Coca Cola's FY2022 net income attributable to shareholders or total cash dividends paid for FY2022, which are necessary to calculate the dividend payout ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_10130","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Based on the information provided primarily in the balance sheet and the statement of income, what is FY2020 days payable outstanding (DPO) for Corning? DPO is defined as: 365 * (average accounts payable between FY2019 and FY2020) \/ (FY2020 COGS + change in inventory between FY2019 and FY2020). Round your answer to two decimal places.","gold_answer":63.86,"model_answer":"I'm sorry, but the information provided does not include the necessary details to calculate the Days Payable Outstanding (DPO) for Corning for FY2020. We would need the accounts payable for FY2019 and FY2020, the Cost of Goods Sold (COGS) for FY2020, and the change in inventory between FY2019 and FY2020. These specific details are not provided in the given context.","label":"Refusal"}
{"financebench_id":"financebench_id_02981","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Taking into account the information outlined in the income statement, what is the FY2019 - FY2021 3 year average unadjusted operating income % margin for Corning? Answer in units of percents and round to one decimal place.","gold_answer":0.103,"model_answer":"The relevant evidence to answer the question is:\n\nFor FY2019, the operating profit as reported was $2,515.9 million, which was 14.9% of net sales.\n\nFor FY2020, the operating profit as reported was $2,953.9 million, which was 16.8% of net sales.\n\nFor FY2021, the operating profit as reported was $3,144.8 million, which was 17.3% of net sales.\n\nTo calculate the 3-year average unadjusted operating income % margin, we add up the percentages for each year and divide by 3:\n\n(14.9% + 16.8% + 17.3%) \/ 3 = 16.33%\n\nRounded to one decimal place, the 3-year average unadjusted operating income % margin for Corning from FY2019 to FY2021 is 16.3%.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_00005","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Corning have positive working capital based on FY2022 data? If working capital is not a useful or relevant metric for this company, then please state that and explain why.","gold_answer":"Yes. Corning had a positive working capital amount of $831 million by FY 2022 close. This answer considers only operating current assets and current liabilities that were clearly shown in the balance sheet.","model_answer":"I'm sorry, but the information provided does not include data for FY2022. The latest data available is for FY2021.","label":"Refusal"}
{"financebench_id":"financebench_id_01346","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How much has the effective tax rate of Corning changed between FY2021 and FY2022?","gold_answer":"The effective tax rate of Corning has changed from 20% in FY2021 to 23% in FY 2022.","model_answer":"I'm sorry, but the provided context does not include information about Corning's effective tax rate for FY2022. Therefore, I cannot determine the change in the effective tax rate between FY2021 and FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_04209","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Using only the information within the balance sheet, how much total assets did Costco have at the end of FY2021? Answer in USD millions.","gold_answer":59268,"model_answer":"I'm sorry, but the information provided does not include the total assets for Costco at the end of FY2021. The latest year available in the provided information is 2019.","label":"Refusal"}
{"financebench_id":"financebench_id_05915","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2018 fixed asset turnover ratio for CVS Health? Fixed asset turnover ratio is defined as: FY2018 revenue \/ (average PP&E between FY2017 and FY2018). Round your answer to two decimal places. Calculate what was asked by utilizing the line items clearly shown in the P&L statement and the balance sheet.","gold_answer":17.98,"model_answer":"I'm sorry, but the information provided does not include the specific details needed to calculate the FY2018 fixed asset turnover ratio for CVS Health. The necessary details would be the FY2018 revenue and the average property, plant, and equipment (PP&E) between FY2017 and FY2018. These details are not provided in the context given.","label":"Refusal"}
{"financebench_id":"financebench_id_01244","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has CVS Health paid dividends to common shareholders in Q2 of FY2022?","gold_answer":"Yes, CVS paid a $ 0.55 dividend per share every quarter in FY2022","model_answer":"The text does not provide specific information about whether CVS Health paid dividends to common shareholders in Q2 of FY2022. However, it does mention that CVS Health Corporation has paid cash dividends every quarter since becoming a public company.","label":"Refusal"}
{"financebench_id":"financebench_id_01107","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has CVS Health reported any materially important ongoing legal battles from 2022, 2021 and 2020?","gold_answer":"Yes, CVS Health has been involved in multiple ongoing legal battles. Some notable legal dispute areas for CVS are: (1) usual and customary pricing litigation: where it's claimed that CVS\u2019s retail pharmacies overcharged for prescription drugs; (2) PBM litigation and investigations: where it's claimed that that rebate agreements between the drug manufacturers and PBMs caused inflated prices for certain drug products; and (3) controlled substances litigation: legal matters around opioids for which CVS has agreed to pay up to $4.3 billion to claimants in remediation and $625 million to attorneys and fees","model_answer":"Yes, CVS Health has reported several ongoing legal battles from 2020, 2021, and 2022. These include:\n\n1. In November 2021, CVS Health was found liable by a jury in a federal court in Ohio, along with other chain pharmacies, for issues related to opioids. The court issued a judgment against the defendants in the amount of $651 million to be paid over 15 years in August 2022. CVS Health is appealing this judgment.\n\n2. In March 2022, CVS Health Corporation and CVS Pharmacy, Inc. entered into a settlement agreement with the State of Florida to resolve claims related to opioid medications dating back more than a decade.\n\n3. CVS Health Corporation and its subsidiaries are also currently under income tax examinations by a number of state and local tax authorities. As of December 31, 2021, no examination has resulted in any proposed adjustments that would result in a material change to the Company\u2019s operating results, financial condition, or liquidity.\n\n4. The company is also involved in a case with the State of Mississippi, where it is alleged that CVS retail pharmacies in Mississippi submitted false claims for reimbursement to the Mississippi Medicaid program.\n\n5. The company is named as a defendant in a number of lawsuits and is subject to a number of investigations concerning its PBM practices.\n\n6. In the State of California, a complaint was unsealed in April 2016 alleging that the company submitted false claims for payment to the California Medicaid program. The case has been stayed pending the relator\u2019s appeal of the judgment against him in a similar case against another retailer.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00790","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Is CVS Health a capital-intensive business based on FY2022 data?","gold_answer":"Yes, CVS Health requires an extensive asset base to operate, which is evident from its ROA of only 1.82% in 2022 and 3.39% in 2021, though it should be noted that a significant portion of this asset base is goodwill, and CVS's fixed assets\/total assets ratio is on the lower side of 5.6%.","model_answer":"I'm sorry, but the provided context does not contain any information about CVS Health's capital intensity for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00822","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Were there any board member nominees who had substantially more votes against joining than the other nominees?","gold_answer":"Yes, his name is Richard A. Johnson","model_answer":"The provided context does not include any information about board member nominees or votes related to them.","label":"Refusal"}
{"financebench_id":"financebench_id_00839","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Foot Locker's new CEO have previous CEO experience in a similar company to Footlocker?","gold_answer":"Yes. She was previous CEO of Ulta Beauty which means she had to manage a large retail company that has brick and mortar + online business. So yes she was a CEO in a similar company to Foot Locker before this.","model_answer":"The provided context does not contain any information about the previous experience of Foot Locker's new CEO.","label":"Refusal"}
{"financebench_id":"financebench_id_04103","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2019 cash conversion cycle (CCC) for General Mills? CCC is defined as: DIO + DSO - DPO. DIO is defined as: 365 * (average inventory between FY2018 and FY2019) \/ (FY2019 COGS). DSO is defined as: 365 * (average accounts receivable between FY2018 and FY2019) \/ (FY2019 Revenue). DPO is defined as: 365 * (average accounts payable between FY2018 and FY2019) \/ (FY2019 COGS + change in inventory between FY2018 and FY2019). Round your answer to two decimal places. Address the question by using the line items and information shown within the income statement and the balance sheet.","gold_answer":-3.7,"model_answer":"I'm sorry, but I can't provide the answer because the necessary financial data for General Mills in FY2019 is not provided in the context given.","label":"Refusal"}
{"financebench_id":"financebench_id_03471","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"By drawing conclusions from the information stated only in the statement of financial position, what is General Mills's FY2020 working capital ratio? Define working capital ratio as total current assets divided by total current liabilities. Round your answer to two decimal places.","gold_answer":0.68,"model_answer":"I'm sorry, but the information provided does not include specific data on General Mills's FY2020 working capital ratio. The data provided pertains to an unnamed company's working capital, not its working capital ratio, and it does not specify that the company is General Mills.","label":"Refusal"}
{"financebench_id":"financebench_id_04854","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"According to the information provided in the statement of cash flows, what is the FY2020 free cash flow (FCF) for General Mills? FCF here is defined as: (cash from operations - capex). Answer in USD millions.","gold_answer":3215,"model_answer":"The document does not provide specific information on the FY2020 free cash flow (FCF) for General Mills.","label":"Refusal"}
{"financebench_id":"financebench_id_10136","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"We want to calculate a financial metric. Please help us compute it by basing your answers off of the cash flow statement and the income statement. Here's the question: what is the FY2022 retention ratio (using total cash dividends paid and net income attributable to shareholders) for General Mills? Round answer to two decimal places.","gold_answer":0.54,"model_answer":"I'm sorry, but I can't provide the answer you're looking for because the necessary information (total cash dividends paid in FY2022) is not provided in the context given.","label":"Refusal"}
{"financebench_id":"financebench_id_00651","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Is growth in JnJ's adjusted EPS expected to accelerate in FY2023?","gold_answer":"No, rate of growth in adjusted EPS is expected to decelerate slightly from 3.6% in FY2022 to 3.5% in FY2023.","model_answer":"The evidence provided in the context suggests that Johnson & Johnson's adjusted EPS is expected to grow in FY2023. However, it does not provide clear information on whether this growth is an acceleration compared to previous years. The company's adjusted operational EPS for 2023 is projected to be $10.40 - $10.60, reflecting a growth of 2.5% \u2013 4.5%. But without data on the growth rate of adjusted EPS in previous years, it's not possible to definitively say if this represents an acceleration of growth.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_01484","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How did JnJ's US sales growth compare to international sales growth in FY2022?","gold_answer":"US sales increased 3.0% vs international sales decline of 0.6%.","model_answer":"The text does not provide specific information on JnJ's US and international sales growth in FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00956","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Are JnJ's FY2022 financials that of a high growth company?","gold_answer":"No, JnJ's FY2022 financials are not of a high growth company as sales grew by 1.3% in FY2022.","model_answer":"Based on the provided information, Johnson & Johnson's financials for FY2022 do not indicate a high growth company. The company's reported sales grew by 1.3% from 2021 to 2022, and its net earnings and EPS (diluted) decreased by 14.1% and 13.8% respectively. The adjusted operational EPS reflected a growth of 3.5%. These figures suggest modest growth and some areas of decline rather than high growth.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00669","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove gross margin change as of FY2022 for JnJ? If gross margin is not a useful metric for a company like this, then please state that and explain why.","gold_answer":"For FY22, JnJ had changes in gross margin due to: One-time COVID-19 vaccine manufacturing exit related costs, Currency impacts in the Pharmaceutical segment, Commodity inflation in the MedTech and Consumer Health segments, partially offset by Supply chain benefits in the Consumer Health segment.","model_answer":"I'm sorry, but the information provided does not include details about JnJ's gross margin change for FY2022. Please provide the relevant details to help answer the question.","label":"Refusal"}
{"financebench_id":"financebench_id_00711","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Roughly how many times has JnJ sold its inventory in FY2022? Calculate inventory turnover ratio for FY2022; if conventional inventory management is not meaningful for the company then state that and explain why.","gold_answer":"JnJ sold its inventory 2.7 times in FY2022.","model_answer":"I'm sorry, but the information provided does not include any data or context about JnJ's inventory turnover ratio for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01487","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Did JnJ's net earnings as a percent of sales increase in Q2 of FY2023 compared to Q2 of FY2022?","gold_answer":"Yes, net earnings as a percent of sales increased from 20% in Q2 of FY2022 to 20.1% in Q2 of FY2023.","model_answer":"I'm sorry, but the provided context does not contain information about JnJ's net earnings as a percent of sales in Q2 of FY2023 compared to Q2 of FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01488","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which business segment of JnJ will be treated as a discontinued operation from August 30, 2023 onward?","gold_answer":"The Consumer Health business segment will be treated as a discontinued operation from August 30, 2023 onward.","model_answer":"I'm sorry, but the information provided does not include any details about a business segment of Johnson & Johnson being treated as a discontinued operation from August 30, 2023 onward.","label":"Refusal"}
{"financebench_id":"financebench_id_01490","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the amount of the gain accruing to JnJ as a result of the separation of its Consumer Health business segment, as of August 30, 2023?","gold_answer":"JnJ will make a gain of approximately $20 billion from the separation of its Consumer Health business segment.","model_answer":"As a result of the completion of the exchange offer, Johnson & Johnson will now present its Consumer Health business financial results as discontinued operations, including a gain of approximately $20 billion in the third quarter of 2023.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01491","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the amount of the cash proceeds that JnJ realised from the separation of Kenvue (formerly Consumer Health business segment), as of August 30, 2023?","gold_answer":"JnJ realised $13.2 billion in cash proceeds from the separation of Kenvue.","model_answer":"The Company secured $13.2 billion in cash proceeds from the Kenvue debt offering and initial public offering.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00299","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which of JPM's business segments had the lowest net revenue in 2021 Q1?","gold_answer":"Corporate. Its net revenue was -$473 million.","model_answer":"I'm sorry, but the text provided does not include specific financial data or revenue figures for JPMorgan Chase's business segments in 2021 Q1. Therefore, I can't determine which segment had the lowest net revenue during that period.","label":"Refusal"}
{"financebench_id":"financebench_id_02119","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"If JPM went bankrupted by the end by 2021 Q1 and liquidated all of its assets to pay its shareholders, how much could each shareholder get?","gold_answer":"They could receive $66.56 per share.","model_answer":"I'm sorry, but the information provided does not include specific details about JPMorgan Chase & Co.'s assets, liabilities, or the number of shareholders, which are necessary to calculate how much each shareholder could get if the company went bankrupt and liquidated all of its assets.","label":"Refusal"}
{"financebench_id":"financebench_id_00394","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"In 2022 Q2, which of JPM's business segments had the highest net income?","gold_answer":"Corporate & Investment Bank. Its net income was $3725 million.","model_answer":"I'm sorry, but the provided context does not specify the net income for individual business segments of JPMorgan Chase in the second quarter of 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00206","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Are JPM's gross margins historically consistent (not fluctuating more than roughly 2% each year)? If gross margins are not a relevant metric for a company like this, then please state that and explain why.","gold_answer":"Since JPM is a financial institution, gross margin is not a relevant metric.","model_answer":"The text provided does not contain any information about JPM's gross margins or their historical consistency.","label":"Refusal"}
{"financebench_id":"financebench_id_02049","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Looking at VaR, did the risk that JPM faced in the second fiscal quarter of 2023 decrease compared to the same period in the prior year?","gold_answer":"Yes. It decreased.","model_answer":"The text does not provide specific information on the VaR for JPM in the second fiscal quarter of 2023 compared to the same period in the prior year.","label":"Refusal"}
{"financebench_id":"financebench_id_10499","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Kraft Heinz's FY2019 inventory turnover ratio? Inventory turnover ratio is defined as: (FY2019 COGS) \/ (average inventory between FY2018 and FY2019). Round your answer to two decimal places. Please base your judgments on the information provided primarily in the balance sheet and the P&L statement.","gold_answer":6.25,"model_answer":"I'm sorry, but the information provided does not include the Cost of Goods Sold (COGS) for FY2019 or the inventory for FY2018 and FY2019. Therefore, I cannot calculate the inventory turnover ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_04412","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"We need to calculate a reasonable approximation (or exact number if possible) of a financial metric. Basing your judgment by information plainly provided in the balance sheet and the P&L statement, what is Lockheed Martin's FY2020 asset turnover ratio? Asset turnover ratio is defined as: FY2020 revenue \/ (average total assets between FY2019 and FY2020). Round your answer to two decimal places.","gold_answer":1.33,"model_answer":"I'm sorry, but the information provided does not include Lockheed Martin's FY2020 revenue or the average total assets for FY2019 and FY2020, which are necessary to calculate the asset turnover ratio.","label":"Refusal"}
{"financebench_id":"financebench_id_03031","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Lockheed Martin's FY2021 net working capital? Define net working capital as total current assets less total current liabilities. Answer in USD millions. Respond to the question by assuming the perspective of an investment analyst who can only use the details shown within the balance sheet.","gold_answer":5818,"model_answer":"I'm sorry, but the information provided does not include details about Lockheed Martin's FY2021 net working capital.","label":"Refusal"}
{"financebench_id":"financebench_id_03718","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Lockheed Martin's 2 year total revenue CAGR from FY2020 to FY2022 (in units of percents and round to one decimal place)? Provide a response to the question by primarily using the statement of income.","gold_answer":0.004,"model_answer":"I'm sorry, but the provided context does not include the necessary information to calculate the 2 year total revenue CAGR from FY2020 to FY2022 for Lockheed Martin.","label":"Refusal"}
{"financebench_id":"financebench_id_04171","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Basing your judgments off of the balance sheet, what is the year end FY2018 amount of accounts payable for MGM Resorts? Answer in USD millions.","gold_answer":303,"model_answer":"The documents provided do not contain information on the year end FY2018 amount of accounts payable for MGM Resorts.","label":"Refusal"}
{"financebench_id":"financebench_id_03849","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2018 - FY2020 3 year average of capex as a % of revenue for MGM Resorts? Answer in units of percents and round to one decimal place. Please utilize information provided primarily within the statement of cash flows and the statement of income.","gold_answer":0.079,"model_answer":"I'm sorry, but the information provided does not include the necessary data to calculate the 3 year average of capex as a % of revenue for MGM Resorts from FY2018 to FY2020. The revenue data for these years is not provided in the context.","label":"Refusal"}
{"financebench_id":"financebench_id_00382","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which region had the Highest EBITDAR Contribution for MGM during FY2022?","gold_answer":"Las Vegas resorts contributed ~90% of company level EBITDAR during FY2022.","model_answer":"The Regional Operations had the highest EBITDAR contribution for MGM during FY2022 with an Adjusted Property EBITDAR of $1.3 billion.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_01912","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which region had the worst topline performance for MGM during FY2022?","gold_answer":"MGM China experienced the worst topline performance amongst the other regions presented. Its revenue declined 44% in FY2022 whereas the other regions presented increased their revenues.","model_answer":"I'm sorry, but the information provided does not include data for FY2022. The latest data available is for the year 2020.","label":"Refusal"}
{"financebench_id":"financebench_id_01911","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What was MGM's interest coverage ratio using FY2022 Adjusted EBIT as the numerator and annual Interest Expense as the denominator?","gold_answer":"As adjusted EBIT is negative, coverage ratio is zero","model_answer":"I'm sorry, but the information provided does not include the FY2022 Adjusted EBIT or the annual Interest Expense for MGM. Therefore, I cannot calculate the interest coverage ratio for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_01254","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has MGM Resorts paid dividends to common shareholders in FY2022?","gold_answer":"Yes. MGM maintained 0.01$ per share annual dividend through out FY 2022.","model_answer":"I'm sorry, but the provided context does not contain information about MGM Resorts' dividend payments in FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00407","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which type of debt received the largest investment among the short term investments for MGM in H1 FY2023?","gold_answer":"the biggest short term investment is in corporate bonds (almost 82% of the total investment)","model_answer":"I'm sorry, but the information provided does not include specific details about short term investments for MGM in H1 FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_04700","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2016 COGS for Microsoft? Please state answer in USD millions. Provide a response to the question by primarily using the statement of income.","gold_answer":32780,"model_answer":"I'm sorry, but the information provided does not include the Cost of Goods Sold (COGS) for Microsoft for the fiscal year 2016.","label":"Refusal"}
{"financebench_id":"financebench_id_00552","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has Microsoft increased its debt on balance sheet between FY2023 and the FY2022 period?","gold_answer":"No. Microsoft decreased its debt by $2.5bn in FY 2023 vs FY 2022.","model_answer":"The text does not provide information on whether Microsoft has increased its debt on balance sheet between FY2023 and the FY2022 period.","label":"Refusal"}
{"financebench_id":"financebench_id_04458","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"We want to calculate a financial metric. Please help us compute it by basing your answers off of the statement of income and the statement of cash flows. Here's the question: what is the FY2015 unadjusted EBITDA % margin for Netflix? Calculate unadjusted EBITDA using unadjusted operating income and D&A (from cash flow statement).","gold_answer":0.054,"model_answer":"I'm sorry, but I can't provide the answer because the necessary information or relevant evidence to calculate the FY2015 unadjusted EBITDA % margin for Netflix is not provided.","label":"Refusal"}
{"financebench_id":"financebench_id_03282","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is Netflix's year end FY2017 total current liabilities (in USD millions)? Base your judgments on the information provided primarily in the balance sheet.","gold_answer":5466,"model_answer":"The total current liabilities for Netflix at the end of FY2017 were $5,466,312,000.","label":"Correct Answer"}
{"financebench_id":"financebench_id_04302","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"We need to calculate a reasonable approximation (or exact number if possible) of a financial metric. Basing your judgment by information plainly provided in the statement of income, what is Nike's three year average of cost of goods sold as a % of revenue from FY2016 to FY2018? Answer in units of percents and round to one decimal place.","gold_answer":0.551,"model_answer":"I'm sorry, but the information provided does not include details about Nike's cost of goods sold as a % of revenue from FY2016 to FY2018. Therefore, I cannot calculate the three year average.","label":"Refusal"}
{"financebench_id":"financebench_id_03531","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"According to the details clearly outlined within the balance sheet, how much total current assets did Nike have at the end of FY2019? Answer in USD millions.","gold_answer":16525,"model_answer":"I'm sorry, but the information provided does not specify the total current assets that Nike had at the end of FY2019.","label":"Refusal"}
{"financebench_id":"financebench_id_04080","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"When primarily referencing the income statement and the statement of financial position, what is the FY2021 inventory turnover ratio for Nike? Inventory turnover ratio is defined as: (FY2021 COGS) \/ (average inventory between FY2020 and FY2021). Round your answer to two decimal places.","gold_answer":3.46,"model_answer":"I'm sorry, but the information provided does not include the FY2021 inventory turnover ratio for Nike or the necessary data to calculate it.","label":"Refusal"}
{"financebench_id":"financebench_id_01163","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Among operations, investing, and financing activities, which brought in the most (or lost the least) cash flow for Nike in FY2023?","gold_answer":"Among the three, cash flow from operations was the highest for Nike in FY2023.","model_answer":"\"Cash provided (used) by operations was an inflow of $2,485 million for fiscal 2020... Cash used by financing activities was $5,293 million for fiscal 2019... Cash provided (used) by investing activities was an inflow of $564 million for fiscal 2023...\"","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_00080","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Paypal have positive working capital based on FY2022 data? If working capital is not a useful or relevant metric for this company, then please state that and explain why.","gold_answer":"Yes. Paypal has a positive working capital of $ 1.6Bn as of FY2022 end.","model_answer":"Based on the FY2022 data provided, PayPal does have positive working capital. The working capital for the year 2022 is listed as $2,278 million. Working capital is calculated as the difference between total current assets and total current liabilities, and a positive value indicates that the company has more current assets than current liabilities, which is generally a positive sign of financial health.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_04980","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2021 capital expenditure amount (in USD billions) for PepsiCo? Respond to the question by assuming the perspective of an investment analyst who can only use the details shown within the statement of cash flows.","gold_answer":4.6,"model_answer":"I'm sorry, but the information provided does not include the FY2021 capital expenditure amount for PepsiCo. The details given are about capital expenditures for different years and regions, but they do not specify the company as PepsiCo.","label":"Refusal"}
{"financebench_id":"financebench_id_01009","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are the geographies that Pepsico primarily operates in as of FY2022?","gold_answer":"As of FY2022, Pepsico primarily operates in the following geographies: North America, Latin America, Europe, Africa, Middle East, South Asia, Asia Pacific, Australia, New Zealand and China.","model_answer":"PepsiCo operates in more than 200 countries and territories.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_04481","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2022 unadjusted EBITDA % margin for PepsiCo? Calculate unadjusted EBITDA using unadjusted operating income and D&A (from cash flow statement). Give a response to the question by relying on the details shown in the statement of cash flows and the P&L statement.","gold_answer":0.165,"model_answer":"I'm sorry, but the information provided does not include the necessary details from the statement of cash flows or the depreciation & amortization (D&A) values for the fiscal year 2022 to calculate the unadjusted EBITDA margin for PepsiCo.","label":"Refusal"}
{"financebench_id":"financebench_id_03620","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2022 unadjusted EBITDA less capex for PepsiCo? Define unadjusted EBITDA as unadjusted operating income + depreciation and amortization [from cash flow statement]. Answer in USD millions. Respond to the question by assuming the perspective of an investment analyst who can only use the details shown within the statement of cash flows and the income statement.","gold_answer":9068,"model_answer":"I'm sorry, but I can't provide the answer because the necessary evidence or information is not provided.","label":"Refusal"}
{"financebench_id":"financebench_id_01328","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the quantity of restructuring costs directly outlined in Pepsico's income statements for FY2022? If restructuring costs are not explicitly outlined then state 0.","gold_answer":"Pepsico's restructuring costs in FY2022 amounted to $411 million .","model_answer":"The text does not provide information on PepsiCo's restructuring costs for FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00735","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has Pepsico reported any materially important ongoing legal battles from FY2022 and FY2021?","gold_answer":"No, Pepsico is not involved in material legal battles.","model_answer":"The provided context does not contain information about any ongoing legal battles for PepsiCo in FY2022 and FY2021.","label":"Refusal"}
{"financebench_id":"financebench_id_01476","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"As of FY2023Q1, by how many percentage points did Pepsico raise full year guidance in respect of core constant currency EPS growth?","gold_answer":"Pepsico raised full year guidance in respect of core constant currency EPS growth by 1 percentage point.","model_answer":"\u201cGiven our strong start to the year, we now expect our full-year 2023 organic revenue to increase 8 percent (previously 6 percent) and core constant currency EPS to increase 9 percent (previously 8 percent),\u201d said Chairman and CEO Ramon Laguarta.","label":"Correct Answer"}
{"financebench_id":"financebench_id_01474","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"As of FY2023Q1, why did Pepsico raise full year guidance for FY2023?","gold_answer":"Pepsico experienced a strong start to FY2023.","model_answer":"PepsiCo raised its full-year guidance for FY2023 during the first quarter due to strong performance and business momentum. The company's categories and geographies remained resilient during the first quarter, leading to a strong start to the year. As a result, they increased their full-year 2023 organic revenue growth expectation to 8 percent (previously 6 percent) and core constant currency EPS growth expectation to 9 percent (previously 8 percent).","label":"Correct Answer"}
{"financebench_id":"financebench_id_01482","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"At the Pepsico AGM held on May 3, 2023, what was the outcome of the shareholder vote on the shareholder proposal for a congruency report by Pepsico on net-zero emissions policies?","gold_answer":"The shareholder proposal for a congruency report by Pepsico on net-zero emissions policies was defeated.","model_answer":"I'm sorry, but the information provided does not include any details about the Pepsico AGM held on May 3, 2023, or a shareholder vote on a congruency report by Pepsico on net-zero emissions policies.","label":"Refusal"}
{"financebench_id":"financebench_id_00705","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"By how much did Pepsico increase its unsecured five year revolving credit agreement on May 26, 2023?","gold_answer":"$400,000,000 increase.","model_answer":"On May 26, 2023, PepsiCo terminated its $3,800,000,000 five year unsecured revolving credit agreement and entered into a new $4,200,000,000 five year unsecured revolving credit agreement. Therefore, PepsiCo increased its unsecured five year revolving credit agreement by $400,000,000.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00882","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"As of May 26, 2023, what is the total amount Pepsico may borrow under its unsecured revolving credit agreements?","gold_answer":"Total amount Pepsico may borrow under unsecured revolving credit agreements = $8,400,000,000.","model_answer":"On May 26, 2023, PepsiCo entered into two new unsecured revolving credit agreements. One is a 364 day credit agreement that allows PepsiCo to borrow up to $4,200,000,000. The other is a five year credit agreement that also allows PepsiCo to borrow up to $4,200,000,000. Therefore, as of May 26, 2023, the total amount PepsiCo may borrow under its unsecured revolving credit agreements is $8,400,000,000.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00302","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Did Pfizer grow its PPNE between FY20 and FY21?","gold_answer":"Yes, change in PPNE was positive year over year","model_answer":"I'm sorry, but the information provided doesn't include details about Pfizer's PPNE (Property, Plant, and Equipment) between FY20 and FY21.","label":"Refusal"}
{"financebench_id":"financebench_id_02416","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are three main companies acquired by Pfizer mentioned in this 10K report?","gold_answer":"Trillium, Array, and Therachon","model_answer":"I'm sorry, but the provided context does not include information about any companies acquired by Pfizer.","label":"Refusal"}
{"financebench_id":"financebench_id_00702","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Were there any potential events that are not in Pfizer's standard business operations that substantially increased net income in 2019?","gold_answer":"Yes, the gain on completion of Consumer Healthcare JV Transaction","model_answer":"The 2019 financial report for Pfizer Inc. mentions a significant gain on the completion of the Consumer Healthcare JV transaction. This event is not part of Pfizer's standard business operations and it substantially increased the company's domestic income in 2019.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00724","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"For Pfizer, which geographic region had the biggest drop in Q22023 year over year revenues (on a percentage basis)?","gold_answer":"Developed Rest of the World","model_answer":"I'm sorry, but the provided context does not include information about Pfizer's Q2 2023 year over year revenues for any geographic region.","label":"Refusal"}
{"financebench_id":"financebench_id_00283","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"How much does Pfizer expect to pay to spin off Upjohn in the future in USD million?","gold_answer":77.78,"model_answer":"Pfizer expects to incur costs of approximately $700 million in connection with separating Upjohn.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_02419","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"As of Q2'2023, is Pfizer spinning off any large business segments?","gold_answer":"Yes, it's spinning off Upjohn.","model_answer":"I'm sorry, but the provided context does not contain any information about Pfizer spinning off any large business segments as of Q2'2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00601","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove the reduction in SG&A expense as a percent of net sales in FY2023?","gold_answer":"Lower marketing expenses and leverage of incentive compensation due to higher sales. The answer here assumes FY2023 refers to the 12 months ended on January 28, 2023 (although the company refers to this period as its fiscal 2022.","model_answer":"I'm sorry, but the provided context does not include information about SG&A expense as a percent of net sales in FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00603","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What drove the increase in Ulta Beauty's merchandise inventories balance at end of FY2023?","gold_answer":"Increase in Merchandise inventories balance was driven by the opening of 47 new stores. The answer here assumes FY2023 refers to the 12 months ended on January 28, 2023 (although the company refers to this period as its fiscal 2022.","model_answer":"I'm sorry, but the provided context does not contain specific information about what drove the increase in Ulta Beauty's merchandise inventories balance at the end of FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00605","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What percent of Ulta Beauty's total spend on stock repurchases for FY 2023 occurred in Q4 of FY2023?","gold_answer":"36%. The answer here assumes FY2023 refers to the 12 months ended on January 28, 2023 (although the company refers to this period as its fiscal 2022.","model_answer":"I'm sorry, but the provided context does not contain any specific information about Ulta Beauty's total spend on stock repurchases for FY 2023, or what percent of that spend occurred in Q4 of FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00606","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Did Ulta Beauty's wages expense as a percent of net sales increase or decrease in FY2023?","gold_answer":"Wages expense as a percent of net sales increased in FY2023. The answer here assumes FY2023 refers to the 12 months ended on January 28, 2023 (although the company refers to this period as its fiscal 2022.","model_answer":"I'm sorry, but the information provided does not mention Ulta Beauty's wages expense as a percent of net sales in FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00746","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Which debt securities are registered to trade on a national securities exchange under Ulta Beauty's name as of FY2023?","gold_answer":"There are none","model_answer":"The text does not provide specific information on which debt securities are registered to trade on a national securities exchange under Ulta Beauty's name as of FY2023.","label":"Refusal"}
{"financebench_id":"financebench_id_00521","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What are major acquisitions that Ulta Beauty has done in FY2023 and FY2022?","gold_answer":"Ulta Beauty did not make any acquisitions in FY2023 and FY2022.","model_answer":"I'm sorry, but the provided context does not contain any information about Ulta Beauty's acquisitions in FY2023 and FY2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00859","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Among all of the derivative instruments that Verizon used to manage the exposure to fluctuations of foreign currencies exchange rates or interest rates, which one had the highest notional value in FY 2021?","gold_answer":"Cross currency swaps. Its notional value was $32,502 million.","model_answer":"The derivative instrument that had the highest notional value in FY 2021 was the foreign exchange contracts not designated as hedging instruments, with a notional value of $3,159 million.","label":"Incorrect Answer"}
{"financebench_id":"financebench_id_02024","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"As of FY 2021, how much did Verizon expect to pay for its retirees in 2024?","gold_answer":"The estimated pension benefits were $1097 million, and the estimated health care and life insurance benefits were $862 million.","model_answer":"I'm sorry, but the provided context does not include information about how much Verizon expected to pay for its retirees in 2024.","label":"Refusal"}
{"financebench_id":"financebench_id_00215","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Is Verizon a capital intensive business based on FY 2022 data?","gold_answer":"Yes. Verizon's capital intensity ratio was approximately 2.774729. This means that it took approximately $2.77 of assets to generate $1 of revenue and thus, Verizon can be considered capital intensive.","model_answer":"The document provides Verizon's capital expenditures for 2022 as $23,087 million. Capital intensive businesses are typically characterized by high levels of capital expenditures. Therefore, based on the provided data, it can be inferred that Verizon is a capital intensive business.","label":"Correct Answer"}
{"financebench_id":"financebench_id_00216","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Does Verizon have a reasonably healthy liquidity profile based on its quick ratio for FY 2022? If the quick ratio is not relevant to measure liquidity, please state that and explain why.","gold_answer":"No. The quick ratio was approximately 0.54 for Verizon. It indicated that Verizon does not have a healthy liquidity profile.","model_answer":"I'm sorry, but the provided context does not contain information about Verizon or its quick ratio for FY 2022. The quick ratio is a measure of a company's ability to meet its short-term obligations with its most liquid assets. Without this specific information, I cannot assess Verizon's liquidity profile for FY 2022.","label":"Refusal"}
{"financebench_id":"financebench_id_00566","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Has Verizon increased its debt on balance sheet between 2022 and the 2021 fiscal period?","gold_answer":"No. Verizon's debt decreased by $229 million.","model_answer":"I'm sorry, but the provided context does not include information about Verizon's debt for the 2021 and 2022 fiscal periods.","label":"Refusal"}
{"financebench_id":"financebench_id_06247","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is FY2018 days payable outstanding (DPO) for Walmart? DPO is defined as: 365 * (average accounts payable between FY2017 and FY2018) \/ (FY2018 COGS + change in inventory between FY2017 and FY2018). Round your answer to two decimal places. Please base your judgments on the information provided primarily in the statement of financial position and the P&L statement.","gold_answer":42.69,"model_answer":"I'm sorry, but the information provided does not include the specific details needed to calculate the Days Payable Outstanding (DPO) for Walmart for FY2018. The necessary details such as the average accounts payable between FY2017 and FY2018, FY2018 COGS (Cost of Goods Sold), and the change in inventory between FY2017 and FY2018 are not provided in the context.","label":"Refusal"}
{"financebench_id":"financebench_id_04784","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"Based on the information provided primarily in the statement of income, what is the FY2018 - FY2019 change in unadjusted operating income % margin for Walmart? Answer in units of percents and round to one decimal place.","gold_answer":0.002,"model_answer":"I'm sorry, but the information provided does not include specific details about the unadjusted operating income % margin for Walmart for the fiscal years 2018 and 2019.","label":"Refusal"}
{"financebench_id":"financebench_id_06741","model_name":"gpt-4","eval_mode":"sharedStore","temp":0.01,"question":"What is the FY2018 - FY2020 3 year average unadjusted EBITDA % margin for Walmart? Define unadjusted EBITDA as unadjusted operating income + depreciation and amortization from the cash flow statement. Answer in units of percents and round to one decimal place. Calculate what was asked by utilizing the line items clearly shown in the P&L statement and the cash flow statement.","gold_answer":0.062,"model_answer":"I'm sorry, but the information provided does not include the necessary data to calculate the unadjusted EBITDA % margin for Walmart for FY2018 - FY2020. The data for depreciation and amortization from the cash flow statement is not provided, nor is the data for FY2019 and FY2020. Therefore, I cannot calculate the 3 year average unadjusted EBITDA % margin.","label":"Refusal"}